HB 758: Spalding County; school district ad valorem tax; provide homestead exemption

This local bill applies only to the Spalding County school district. It creates a new homestead exemption from school district property taxes for residents age 65 or older, sized to the homeowner's income (not counting most Social Security or pension income). Homeowners with income up to $25,000 would owe no school property tax on their home; those between $25,000 and $53,000 would get half the assessed value exempted; those above $53,000 would get a quarter exempted. The exemption applies to homes of up to five acres and does not affect state, county, municipal, or school bond taxes. Because it's a local constitutional homestead exemption, the bill needed a two-thirds vote in the General Assembly and must also be approved by Spalding County school district voters in a November 2025 referendum. If approved, it takes effect January 1, 2026; if rejected, the whole Act is automatically repealed a year after the election.

• Creates a graduated school district property tax exemption for Spalding County residents 65 or older, tied to income level.
• Sets three tiers: full exemption under $25,000 income, half exemption between $25,000 and $53,000, and 25 percent exemption above $53,000.
• Excludes most Social Security and retirement, survivor, or disability pension income from the income calculation, except amounts above the federal Social Security maximum.
• Requires homeowners to apply once with the Spalding County tax commissioner, after which the exemption renews automatically each year.
• Requires voter approval in a November 2025 referendum before the exemption can take effect, with automatic repeal if voters reject it or no election is held.
• Limits the definition of homestead to no more than five contiguous acres and excludes county, state, municipal, and bond taxes from the exemption.

Homeowners age 65 or older living in the Spalding County school district, especially those with lower or moderate incomes; the Spalding County tax commissioner's office, which processes applications; and the Spalding County election superintendent, who must run the required referendum.

For qualifying senior homeowners in Spalding County, this could significantly lower or eliminate their school district property tax bill, with the size of the break depending on income. The change only happens if voters approve it in the November 2025 election.

• Section 1 defines key terms including 'homestead,' 'income,' and 'senior citizen' (65 or older), and sets the three income-based exemption tiers.
• Section 1(c) and (d) require a one-time application with the Spalding County tax commissioner, with automatic annual renewal unless eligibility changes.
• Section 1(e) clarifies the exemption applies only to school district educational taxes, not state, county, municipal, or bond taxes.
• Section 1(f) makes the exemption apply to taxable years beginning on or after January 1, 2026.
• Section 2 requires a two-thirds majority vote in both legislative chambers because it is a constitutional homestead exemption.
• Section 3 requires a November 2025 referendum in the Spalding County school district, with automatic repeal of the Act 365 days after the election if voters reject it or no election occurs.
• Section 4 sets the effective date as approval by the Governor, except for the referendum provisions.

1. 2025-05-13Effective Date
2. 2025-05-13Act 217
3. 2025-05-13House Date Signed by Governor (House)
4. 2025-04-07House Sent to Governor (House)
5. 2025-03-28Senate Passed/Adopted (Senate)
6. 2025-03-28Senate Committee Favorably Reported (Senate)
7. 2025-03-27Senate Read and Referred (Senate)
8. 2025-03-25House Passed/Adopted (House)

• Karen Mathiak (R, HD-82)Primary sponsor
• Beth Camp (R, HD-135)

1. PassedHouse voteMarch 25, 2025

   170 yea, 0 nay (6 not voting, 4 excused)

   Local Calendar: House Vote #302

2. PassedSenate voteMarch 28, 2025

   53 yea, 0 nay (1 not voting, 2 excused)

   LOCAL CONSENT CALENDAR: Senate Vote #313

• property taxes
• homestead exemption
• senior citizens
• Spalding County
• school taxes